Examen de auditoría integral al área de recurso humano de la Cooperativa de Ahorro y Crédito “Cacpe Zamora Ltda.

Abstract

This thesis Review of Integral auditing the human resource area cooperative savings and Credit "CACPE ZAMORA LTDA.", 2013, outlined the following objectives reviewing the financial statements to determine if their balances are reasonable, confirm that internal control is operating effectively and consistently, check that operations, records and other activities of the Cooperative comply with established legal norms and finally evaluate the efficiency and effectiveness with which the objectives of good management are achieved and Human Resources Control Area. These objectives are fulfilled by the audit procedures determining the reliability of it, detecting significant findings were examined in order to prepare the final report in which conclusions and recommendations to take corrective actions issued; The purpose of the comprehensive auditing is in full evaluating the operations of an entity providing security administrators while based on the recommendations facilitate decision-making.